CBDT sets up Committee for review and updation of Investigation Manual
F.No.414/125/2017-IT(Inv.I)
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Direct Taxes)
Dated:27.11.2017
Room No. 269, North Block, New Delhi
To,
Chief Commissioner of Income tax (Central)-1,Mumbai
Sir,
Kindly refer to the above subject.
2. In this regard,the undersigned is directed to state, that,the Board has decided to constitute a Committee for the review and updation of the “Techniques of Investigation Manual” (Vol. I to VI)”, published in The Committee shall comprise of the following:
CIT (lnv.), CBDT shall be Member-Secretary of the Committee for the coordination purposes.
3. The Terms of Reference of the Committee are as per Annexure. The Terms may be amended, if required, in consultation with the Further, the Chairman of the Committee may co-opt other officers from the department as Members of the Committee, for timely completion of the task .
Yours faithfully,
(Gaurav Pundir)
Under Secretary (lnv-I),
CBDT North Block,New Delhi
Telefax No.23095464
Copy for kind information to:
Annexure
(a) To review and update the existing Techniques of Investigation Manual (Volume I & VI), published by CBDT in 2002, keeping in view the new work processes/technological changes including launch of ITBA, changes in Statutory provisions, judicial pronouncement s and issuance of further instructions/guideline s/circulars on relevant issues from time to
(b) The Committee shall submit a revised draft Manual to the Board in a period of 3 months from its constitution.
ITAT allowed increased exemption of Rs. 25 lakhs u/s 10(10A) to non-government employees in view of CBDT retrospective notification. In…
PCIT has revisionary jurisdiction u/s 263 over the cases irrespective of the fact that the relevant assessment was completed physical…
Appellate court interfering with Motor Accidents Claims Tribunal findings on assessment of disability and loss of earning capacity must undertake…
When period of delay is not very huge and involve huge monetary liability on the assessee, a lenient approach should…
Ratification by EoGM of the company can not give legality of the diversion of the fund raised by preferential issue.…
CBIC prescribes procedures for return of export cargo from international waters due to closure of the Strait of Hormuz where…